Latics have had a '200,000 bid rejected but are expected to increase their offer.
Graham, 25, is under contract but is keen to play at a higher level and although Gillingham are also interested the asking fee is likely to be too high for the Kent side.
Meanwhile, Joe Royle has won the race to sign former Wigan skipper Jason De Vos.
The Canadian star said: "I was very impressed with the whole Ipswich set-up when I had talks with Joe.
"I will always have great memories from my time at Wigan, but you move on in this game." Tweet

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